Greenview Restaurant v. ACIT

263 ITR 169High Court2003#1062 most cited

What is Greenview Restaurant v. ACIT authority for?

A statement recorded under Section 132(4) during a search operation holds evidentiary value, and its mere retraction is insufficient to dislodge this value unless the assessee provides evidence of coercion or inducement during its recording.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Greenview Restaurant v. ACIT · Section 132(4) statement · retracted statement · evidentiary value · burden of proof coercion · inducement during statement · search assessment · Section 153C · Gauhati High Court

Also reported as

133 Taxmann 432185 CTR 651

Sections most often in play

Section 132Section 143(3)Section 153CSection 131Section 132(4)Section 132(4A)Section 254Section 69

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)retracted statementsection 90asection 153b(1)section 153(4)

Judgments citing Greenview Restaurant v. ACIT

Shri. Kudlur Ramaswamy Sathyanarayana, Mysuru vs. The Assistant Commissioner of Income-Tax, Mysuru

In the result, the appeal filed by the assessee stands dismissed

ITA 28/BANG/2023[2015-16]Status: DisposedITAT Bangalore27 Mar 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Kudlur Ramaswamy Sathyanarayana, The Assistant No. 1036-20, 4Th Main, Commissioner Of Vidyanarayanapuram, Income Tax, Mysuru. Mysuru. Vs. Pan: Ajops2226B Appellant Respondent Assessee By : Shri V. Sridhar, Ca Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 20-03-2023 Date Of Pronouncement : 27-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 17.11.2022 Passed By The Ld.Cit(A)-11, Bangalore For A.Y. 2015- 16 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals)-11, Bengaluru In Appeal No.Cit(A)- 11/Bng/12385/2018-19 Dated:17.11.2022 In Din: Itba/Apl/M/250/2022-23/1047480793 Dismissing The The Appeal & Confirming The Order U/S. 143(3) Of The Income Tax Act, Dated. 30.11.2016 Passed By The Assistant Commissioner Of Income Tax, Central Circle, Mysuru (Ao For Short) Is Opposed To Law, Weight Of Evidences, Probabilities & Facts & Circumstances Of The Case.

For Appellant: Shri V. Sridhar, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 132Section 132(4)Section 143(3)Section 44A

…ement recorded during search, addition could be made on basis of admission without scrutinizing documents. SLP against the decision was dismissed by Supreme Court as reported in [20151 62 taxmann.com 215 (SC). In the case of Greenview Restaurant v ALIT [20031 263 ITR 169 (Gauhatt) the High Court held on the issue of delay in retraction and allegation of coercion: "From facts, it was clear that there was a delay on the part. of the appellant and its partner in retracting the Page 8 of 11 statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any attempt…

Hazari Lal Kesari Chand, New Delhi vs. ACIT, Circle-48(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 8561/DEL/2019[2007-08]Status: DisposedITAT Delhi10 Feb 2023AY 2007-08

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S

For Appellant: N O N EFor Respondent: Shri
Section 132Section 133(6)Section 143(1)Section 148

…n course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable, additions so made by Assessing Officer by rejecting books of account was justified Greenview Restaurant Vs ACIT 185 CTR 651 (Gauhati) wherein the Hon'ble Court held that: "From facts, it was dear that there was a delay on the part of the appellant and its partner in retracting the statements recorded. The attention of the Court had also not been drawn to any material on record to establish that any made on behalf of the appellant to prove the allegation of induceme c…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. M/S. Jagan Automotive Pvt. Ltd., New Delhi

In the result, the appeal of revenue is dismissed and the Cross

ITA 5382/DEL/2011[2008-09]Status: DisposedITAT Delhi19 Dec 2019AY 2008-09

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 5382/Del./2011 : Asstt. Year : 2008-09 Acit, Vs M/S Jagan Automotive Pvt. Ltd., Circle 4(1) No. 14, Dda Transport Centre, New Delhi. Punjabi Bagh, New Delhi-110026 (Appellant) (Respondent) Pan No. Aabcj7818F & C.O. No.220/Del/2012 (In Ita No. 5382/Del./2011 : Asstt. Year : 2008-09) M/S Jagan Automotive Pvt. Ltd., Acit, No.14, Dda Transport Centre, Vs Circle-4(1), Punjabi Bagh, New Delhi New Delhi Pan : Aabcj7818F (Appellant) (Respondent) Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Deepak Garg, Sr. Dr Date Of Hearing: 15.10.2019 Date Of Pronouncement: 19.12.2019

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. Deepak Garg, Sr. DR
Section 10ASection 133ASection 143(2)

…sufficient that there is a general corroboration of the important incidents mentioned in the confession.” 17. The Hon’ble Kerala High Court in Mahesh B Shah Vs ACIT (1999) 238 ITR 130 and the Hon'ble Gauhati High Court in Greenview Restaurant Vs ACIT (2003) 263 ITR 169, examining the similar issue has observed as under: "The petitioner has agreed to treat the expenditure as a capital expenditure both before the Assistant Commissioner of Income-tax as well as before the revisional authority. No evidence of material is furnished to show that the petitioner was coerced to make a statement. Nothing prevented the pe…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

DCIT, New Delhi vs. Shri Mahesh Mehta, Delhi

ITA 3347/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 139Section 143Section 153A

…and relied upon the decisions of Bela Juneja vs. CIT (2012) 20 taxmann.com 392 (Delhi), Surendra M Khandhar vs. ACIT (2010) 321 ITR 254 (Bombay), M/s. Pebble Investment and Finance Ltd. vs. ITO (2017-TIOL-238-SC- IT), Greenview Restaurant vs. ACIT (2003) 263 ITR 169 (Gauhati), Raj Hans Towers (P.) Ltd. vs. CIT 373 ITR 9, PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Delhi) and ACIT vs. Hukum Chand Jain 337 ITR 238 (Chhattisgarh). 14. Undisputedly, Rakesh Kumar Garg and Santosh Kumar Garg were owner of 3500 shares of RRFSL and the said company was also owner of the said property, Plot No.115, Ud…

DCIT, New Delhi vs. Smt. Kusum Mehta, New Delhi

ITA 2773/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 139Section 143Section 153A

…and relied upon the decisions of Bela Juneja vs. CIT (2012) 20 taxmann.com 392 (Delhi), Surendra M Khandhar vs. ACIT (2010) 321 ITR 254 (Bombay), M/s. Pebble Investment and Finance Ltd. vs. ITO (2017-TIOL-238-SC- IT), Greenview Restaurant vs. ACIT (2003) 263 ITR 169 (Gauhati), Raj Hans Towers (P.) Ltd. vs. CIT 373 ITR 9, PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Delhi) and ACIT vs. Hukum Chand Jain 337 ITR 238 (Chhattisgarh). 14. Undisputedly, Rakesh Kumar Garg and Santosh Kumar Garg were owner of 3500 shares of RRFSL and the said company was also owner of the said property, Plot No.115, Ud…

Kusum Mehta, Delhi vs. ACIT, New Delhi

ITA 2504/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 139Section 143Section 153A

…and relied upon the decisions of Bela Juneja vs. CIT (2012) 20 taxmann.com 392 (Delhi), Surendra M Khandhar vs. ACIT (2010) 321 ITR 254 (Bombay), M/s. Pebble Investment and Finance Ltd. vs. ITO (2017-TIOL-238-SC- IT), Greenview Restaurant vs. ACIT (2003) 263 ITR 169 (Gauhati), Raj Hans Towers (P.) Ltd. vs. CIT 373 ITR 9, PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Delhi) and ACIT vs. Hukum Chand Jain 337 ITR 238 (Chhattisgarh). 14. Undisputedly, Rakesh Kumar Garg and Santosh Kumar Garg were owner of 3500 shares of RRFSL and the said company was also owner of the said property, Plot No.115, Ud…

Mahesh Mehta, Delhi vs. ACIT, New Delhi

ITA 2503/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 139Section 143Section 153A

…and relied upon the decisions of Bela Juneja vs. CIT (2012) 20 taxmann.com 392 (Delhi), Surendra M Khandhar vs. ACIT (2010) 321 ITR 254 (Bombay), M/s. Pebble Investment and Finance Ltd. vs. ITO (2017-TIOL-238-SC- IT), Greenview Restaurant vs. ACIT (2003) 263 ITR 169 (Gauhati), Raj Hans Towers (P.) Ltd. vs. CIT 373 ITR 9, PCIT vs. Avinash Kumar Setia (2017) 81 taxmann.com 476 (Delhi) and ACIT vs. Hukum Chand Jain 337 ITR 238 (Chhattisgarh). 14. Undisputedly, Rakesh Kumar Garg and Santosh Kumar Garg were owner of 3500 shares of RRFSL and the said company was also owner of the said property, Plot No.115, Ud…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…d the said amount which was held as undisclosed income. (6) 108 ITD 142 Carpenters Classic Pvt. Ltd. - In the said case the authorities found unaccounted cash receipts of Rs.2,14,12,715/- and the assessee declared 50% i.e., Rs.1,07,06,088/- as his income. (7) 263 ITR 169 Green View Restaurant Vs ACIT. In the said case, the High Court observed that addition was made on the basis of statement of a partner u/s 132(4) of the I.T. Act. ASR Engg. & Projects Ltd. and to others The Hon’ble High Court also found that the asessee was not provided with any opportunity to explain the retraction of the statement. Therefore,…